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The applicability of E-invoicing threshold was INR 500 crores till 31 December, 2020, thereafter INR 100 crores till 31 March, 2021 and now it is INR 50 Crores with effect from 1st April 2021.

However, the following categories of registered taxpayers are excluded as of now from generation of e-invoices:
- An insurer or a banking company or a financial institution, including an NBFC.

- A Goods Transport Agency (GTA).

- A registered person supplying passenger transportation services.

- A registered person supplying services by way of admission to the exhibition of cinematographic films in multiplex services.

- An SEZ unit.